| 浅析现代企业的税收筹划 |
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| 引用本文： | 臧俊英.浅析现代企业的税收筹划[J].昆明大学学报,2007,18(1):50-51,56. |
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| 作者姓名： | 臧俊英 |
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| 作者单位： | 滇西铁路有限责任公司,云南,昆明,650106 |
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| 摘 要： | 税收筹划起源于西方,在我国是一个新的领域。随着我国加入WTO,企业的涉税事项逐渐增多,纳税意识逐渐增强,对税收筹划的需求也不断增加。文章从税收筹划的概念、原则出发,对现代企业进行税收筹划的可行性、税收筹划的方法技术进行了分析。
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| 关 键 词： | 现代企业 税收筹划 可行性 方法技术 |
| 文章编号： | 1671-2056（2007）01-0050-02 |
| 收稿时间： | 2006-12-28 |
| 修稿时间： | 2006年12月28 |
Analysis of Tax Plan of Modern Enterprises |
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| ZAN Jun-ying.Analysis of Tax Plan of Modern Enterprises[J].Journal of Kunming University,2007,18(1):50-51,56. |
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| Authors: | ZAN Jun-ying |
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| Abstract: | Tax plan originates from Western countries,and it is a new field in China.With China entry WTO,the demands of tax plan grow up rapidly because the businesses related to the tax are increasing in the enterprises and the tax consciousness is becoming strong and strong.In this paper,we firstly illustrate the conception and principles of tax plan,and then we analyze the feasibility,method and technology of tax plan of modern enterprises. |
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| Keywords: | modern enterprises tax plan feasibility method and technology |
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